The Role of Agricultural Taxation in Financing Agricultural Development in Latin America

Part of the Problems in Focus Series book series (PFS)


The political problems associated with financing agricultural development are probably more difficult to resolve than those associated with any other sector. It is a commonplace that ‘agriculture is special’. We mean something more specific: namely, that fundamental changes are needed in the economic and social power structure of the agricultural sector as a precondition of real economic and social improvement in most of the countries of the region. For this reason, it is necessary to define which groups should be benefited with what kinds of agricultural development programmes. Furthermore, the means used for mobilising financial resources for agricultural development are important elements of the agricultural development programme itself. It is quite possible to use the tax system either to complement or to frustrate the aims of the development programmes. In any case, it is essential that the two seemingly distinct policy and programme areas be considered in conjunction. Unfortunately this is seldom done.


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© Keith Griffin, Lester C. Thurow, Jorge Arrate, Lucio Geller, Laurence Whitehead, Arthur L. Domike, Victor E. Tokman, Timothy King, Rosemary Thorp 1971

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